M/S.Swarna Shilpi v. The Asst. Commissioner (Ct)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

RESERVED ON : 22.06.2017 DELIVERED ON : 22.09.2017 Coram THE HONOURABLE MR.JUSTICE RAJIV SHAKDHER AND THE HONOURABLE MR.JUSTICE R.SURESH KUMAR Writ Petition No.8073 of 2010 and M.P.No.1 of 2010 M/s.Swarna Shilpi, Rep. By its Partner, Mr.M.Rakesh Kumar, Old No.130/65, N.S.C.Bose Road, Chennai - 79.

...Petitioner

Vs.

1. The Assistant Commissioner (CT), Peddunaickenpet (South) Assessment Circle, Chennai - 1.

2. The Commissioner of Commercial Taxes, "Ezhilagam", Chepauk, Chennai - 600 005.

3. The State of Tamil Nadu, Represented by the Secretary to Government, Commercial Taxes and Registration B(1) Department, Fort St. George, Chennai - 600 009.

...Respondents

Prayer : Writ petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring that Section 19(2)(ii) of the Tamil Nadu Value Added Tax Act, 2006 as discriminatory and violative of Articles 14, 301 and 304(a) of the Constitution of India, not saved by Presidential Assent under Article 304(b) of the Constitution of India.

For petitioner :

Ms.C.Rekha Kumari For Respondents:

Mr.V.Ayyadurai, A.A.G.

Asst. by Mr.S.Kanmani Annamalai,AGP

O R D E R

RAJIV SHAKDHER,J.

1. This writ petition lays in effect a challenge to Sections 19(2)(ii) and 19(4) of the Tamil Nadu Value Added Tax Act, 2006 (in short 'the 2006 Act').

1.1. The challenge to the said Sections, is based on the assertion, made by the writ petitioner, that the said provisions of the 2006 Act, violate, Articles 14, 19(1)(g), 301 and 304(a) & (b) of the Constitution.

1.2. Accordingly, the writ petitioner seeks a direction against the respondents to forbear from relying upon the impugned provisions to reverse or recover Input Tax Credit (in short, "ITC") under Section 27(2) of the 2006 Act.

2. The issue which arises in the captioned writ petition is covered by our judgement delivered today i.e. 22.09.2017, passed in W.P.No.6377 of 2010 titled : Patina Gold Ornaments Pvt. Ltd., Vs. The Assistant Commissioner (CT).

3. Accordingly, the relief claimed in the captioned writ petition is allowed, leaving parties to bear their own costs. Resultantly, the pending application shall stand closed. Sd/- Assistant Registrar(CS VIII) //True Copy// Sub Assistant Registrar

kk/gg To

1. The Assistant Commissioner (CT), Peddunaickenpet (South) Assessment Circle, Chennai - 1.

2. The Commissioner of Commercial Taxes, "Ezhilagam", Chepauk, Chennai - 600 005.

3. The Secretary to Government, to Government, Commercial Taxes and Registration B(1) Department, Fort St. George, Chennai - 600 009.

W.P.No.8073 of 2010 and M.P.No.1 of 2010 SR (CO) PSI 28/10/2017